"Revenue from the community for the community"
The Ministry of Revenue consists of Inland Revenue and Customs.
The Inland Revenue Division (IRD) of the Ministry of Revenue is responsible for the collection of tax revenue – Income tax including withholding tax and Consumption Tax for the Government of Tonga.
Customs Division is responsible for protecting Tonga’s borders from potential risks arising from international trade and travel, while facilitating the legitimate movement of people and goods across the border and to collect and account for all Customs duties and taxes including all administrative costs due to the Government of Tonga.
The Ministry of Revenue operates under service standards and a Ministry of Revenue charter. Copies of the Inland Revenue standards and charter
How to use this website.
Click on the links above Inland Revenue and Customs to go to individual topics.
PAYE Worksheet – Find out what tax to deduct from employees salary and wages. The worksheet has instructions as to what worksheet to use for different circumstances. Note you must include benefits in employees pay and deduct tax. Click on power point PAYE for Pay clerks for explanation of PAYE
Tonga’s income tax system now works on self-assessment from 1 July 2008.
It is important to remember to keep proper records. To assist you we have issued a Record Keeping Tax notice. Also for those registered for Consumption Tax we have a CT checklist regarding proper CT invoices that should be kept.
If you wish to register for Consumption Tax you must complete the Consumption Tax registration Form and also complete the CT checklist for compulsory CT registration.
List of CT Registered Persons
If you wish to obtain a tax clearance for visa purposes, licences or to send money overseas you will need to complete a form and provide certain information.
Tax Clearance Form - Business & Liquor Licenses
Tax Clearance Form - Send Money
Tax Clearance Form - Visa
If you require a Tax Agent to assist you in completing your tax return click here for a list of registered tax agents. Remember only registered Tax Agents can charge a fee for completing tax returns and/or dealing with the Commissioner of Revenue.
Income Tax Forms
All the new Income Tax forms for individuals in business and companies are available by clicking on the link. Applications for Taxpayer Identification Number (TIN) forms Consumption Tax (CT) forms and Objection forms are also available in this link.
Legislation including Guide to Tongan Income Tax
If you wish to read the legislation then click on the legislation link. The Guide also has an explanation of each section in the legislation. Also if you click on public rulings you will be able to read our public rulings
You can also access tax legislation at the Crown Law website on www.crownlaw.gov.to
Brokers click on the customs declaration link to complete the form and submit to office.
Click on link for Tax Calendar
If you wish to make a complaint, please complete the complaint form –Companies and Organisations or Private Individuals
If you have feedback about us please send us an email using the address above.